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Introduction

1.Comprehensive stage  綜合階段

2.auditing  審計

3.accounting  會計

4.corporate strategy and risk management  公司戰(zhàn)略與風(fēng)險管理

5.financial management and cost management  財務(wù)成本管理

6.economic laws  經(jīng)濟法

7.taxtion laws  稅法

中國注冊會計師協(xié)會新的職業(yè)道德規(guī)范

12.the partner rotation  合伙人輪換

13.Listed companies 上市公司

14. public interest entity  公眾利益實體

Unit one    Ethics

Integrity 誠信

Independence 獨立     

objectivity客觀和公正

professional competence and due care專業(yè)勝任能力和應(yīng)有的關(guān)注

confidentiality保密

professional behavior 良好職業(yè)行為

Self-interest threat 自身利益的不利影響

Self-review threat自我評價的不利影響了；

Advocacy threat 過度推介的不利影響

Familiarity threat密切關(guān)系的不利影響

Intimidation threat 外在壓力的不利影響

Client acceptance 接受客戶關(guān)系

Engagement acceptance 承接業(yè)務(wù)

Changes in a professional appointment客戶變更委托

Conflicts of interest 利益沖突

Second opinions 第二次意見

Fees 收費

Marketing professional services 專業(yè)服務(wù)營銷

Gifts and hospitality 禮品和招待

Custody of client assets 保管客戶資產(chǎn)

Requirements for objectivity 對客觀和公正原則的要求

Audit and review engagements審計和審閱業(yè)務(wù)

Assurance engagements 鑒證業(yè)務(wù)

Networks and network firms 網(wǎng)絡(luò)和網(wǎng)絡(luò)事務(wù)所

Public interest entities公共利益實體

Related entities關(guān)聯(lián)實體

Corporate governance（公司）治理層

Documentation工作記錄

Engagement period業(yè)務(wù)期間

Mergers and acquisitions合并和收購

Financial interests經(jīng)濟利益

Loans and guarantees貸款和擔(dān)保

Employment雇傭

Long association with an audit client 與審計客戶長期存在業(yè)務(wù)關(guān)系

Preparing accounting records and financial statements編制會計記錄和財務(wù)報表

Recruiting services招聘服務(wù)

Overdue fees逾期收費

Contingent fees或有收費

Unit two     Accounting

Notes receivable 應(yīng)收票據(jù)

Provision for decline in the value of inventories 存貨跌價準(zhǔn)備

Investment property 投資性房地產(chǎn)

Accounts payable 應(yīng)付賬款

Long-term loans payable 長期借款

Paid-in capital 實收資本

Capital surplus 資本溢價=capital premiums

Surplus reserves 資本公積

Undistributed profits 未分配利潤

Owner’s equity 所有者權(quán)益

Comprehensive income 綜合收益

Research and development expense 研發(fā)費用

Income tax expense 所得稅費用

Finished goods 產(chǎn)成品

Work in progress  在產(chǎn)品

Constructions in progress 在建工程

Funds 基金

Intangible asses 無形資產(chǎn)

Trademarks 商標(biāo)

Patens 專利權(quán)

Liabilities 負債

Current liabilities 流動負債

Accounts payable應(yīng)付賬款

Dividend payable 應(yīng)付股利

Sales revenue 銷售收入

Sales allowances 銷售折讓

Purchase expense 進貨費用

Employ welfare 員工福利

Investment income 投資收益

Donation income 捐贈收入

Foreign exchange loss 匯兌損失

Business combination企業(yè)合并

Goodwill商譽

Financial instrument 金融工具

Provision 預(yù)計負債

Registered capital注冊資本

Impairment loss 資產(chǎn)減值損失

Share-based payment股份支付

Earnings Per Share (EPS)每股收益

Share option 期權(quán)

Initial measurement 初始計量

Subsequent measurement 后續(xù)計量

consideration 對價

capital reserve 資本公積

retained earning 留存收益

merger and acquisition 并購（兼并和收購）

Business combination under the same control 同一控制下的企業(yè)合并

Combining party 合并方

Combined party 被合并方

Combining date 合并日

Business combination under the different control 非同一控制下的企業(yè)合并

Acquirer 購買方

Acquiree 被購買方

Acquisition date 購買日

cost method 成本法

equity method 權(quán)益法

acquisition method 購買法

control 控制

joint control 共同控制

significant influence 重大影響

subsidiary 子公司

associate 聯(lián)營企業(yè)

joint venture 合資（合營）企業(yè)

step acquisition 多次收購達到控制

non-controlling interest 少數(shù)股東權(quán)益

goodwill 商譽

negative goodwill 負商譽

adjusting entries 調(diào)整分錄

eliminate inter-company items 抵消公司間往來項目

Equity settled share based payment 以權(quán)益結(jié)算的股份支付

Cash settled share based payment以現(xiàn)金結(jié)算的股份支付

Option 股票期權(quán)

Grant date 授予日

Vesting period 等待行權(quán)期

Exercise date 行權(quán)日

Stock appreciation right 股票增值權(quán)

service condition 服務(wù)期限條件

performance condition 業(yè)績條件

Equity instrument 權(quán)益工具

Debt instrument 債務(wù)工具

Redeemable preference shares 可贖回優(yōu)先股

Compound instrument 復(fù)合工具

convertible loan stock可轉(zhuǎn)換債券

Held-to-maturity investments持有至到期投資

Loans and receivables貸款和應(yīng)收賬款

Available-for-sale financial assets可供出售金融資產(chǎn)

Financial asset at fair value through profit or loss 以公允價值計量變動計入當(dāng)期損益的金融資產(chǎn)

Financial assets held for trading 交易性金融資產(chǎn)

Derivative 衍生金融工具

Hedge 套期保值

Effective interest rate 實際利率

Amortized cost 攤余成本

Unit three        Auditing

Acceptable difference可接受差異

High levels of assurance高水平保證

Expert專家

Subsequent events日后事項

Material misstatement 重大錯報

Walkthrough test穿行測試

Flow chart流程圖

Assertion 認定

Existent存在

Occurrence 發(fā)生

Completeness 完整性

Valuable and allocation 計價和分攤

Cut off截止

Accuracy準(zhǔn)確性

Inquiry詢問

Observation 觀察

Inspection檢查

Recalculation重新計算

Gross margin毛利

External audit外部審計

Reasonable assurance合理保證

Risk-oriented audit approach 風(fēng)險導(dǎo)向?qū)徲嫹椒?/SPAN>

Audit risk = material misstatement risk × detection risk

=inherent risk × control risk × detection risk

審計風(fēng)險=重大錯報風(fēng)險 × 檢查風(fēng)險

=固有風(fēng)險 × 控制風(fēng)險 × 檢查風(fēng)險

Assessing the risk of material misstatement 評估重大錯報的風(fēng)險

Fraud舞弊；欺詐

Error 錯誤

Professional skepticism職業(yè)懷疑

Reasonable assurance合理保證

Test of control控制測試

Substantive procedure 實質(zhì)性程序

Audit evidence審計證據(jù)

Assertion認定

Assessment 評估

Internal Control System內(nèi)部控制制度　

Omission漏報

Misstatement 錯報

Materiality 重要性

Materiality level 重要性水平

Tolerable misstatement level可容忍錯報的水平

Walkthrough tests 穿行測試

Tests of detail 細節(jié)測試

Analytical procedures 分析程序

Transaction cycle交易循環(huán)

Sales and trade receivables 銷售和收款

Purchase and trade payables 采購和付款

Inventory and store存貨和倉儲

Financing and investment籌資和投資

Analytical review分析性復(fù)核　　

Provision for doubtful debts壞賬準(zhǔn)備

Letter of Confirmation函證

Positive/negative confirmation積極/消極函證

Authorization 授權(quán)

Physical control 實物控制

Segregation of duties 職責(zé)分離

Letter of Engagement審計業(yè)務(wù)約定書

Assurance engagement and external audit鑒證業(yè)務(wù)和外部審計

Audit approach審計方法

Staffing人員安排

Deadline截止日期

Group Audit集團審計　

Going concern永（持）續(xù)經(jīng)營

Tolerable Error可容忍錯誤

True and fair presentation真實公允反映

Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion

審計意見類型：無保留意見，保留意見，否定意見，無法表示意見

Audit documentation: working paper審計記錄：工作底稿

Rely on the work of experts依靠專家工作

Internal audit內(nèi)部審計

Audit evidence審計證據(jù)

Population（樣本選取的）總體

Counting盤點

Subsequent events隨后事項（期后事項）

Quality control質(zhì)量控制

Management representation管理層聲明（書面聲明）

Emphasis of matter’ paragraph強調(diào)事項段

Corporate governance公司治理

Unit Four   Financial and Cost management

Perpetuity 永續(xù)年金

Advanced annuities 預(yù)付年金   annuity

Delayed annuities 遞延年金

Mean 均值

Variance 方差

Standard deviation 標(biāo)準(zhǔn)差

Normal Distribution 正態(tài)分布

Portfolio of securities 證券組合

Face value/par value面值

Yield to maturity 到期收益率

Interest rate利率

Nominal/stated interest rate票面利率

Maturity到期日

Expiry date到期日

Required rate of return要求的報酬率

CAPM: capital asset pricing model資本資產(chǎn)定價模型

Covariance and correlation 協(xié)方差和相關(guān)性

Diversifiable and non-diversifiable risks 可分散和不可分散風(fēng)險

Risk free rate of return無風(fēng)險報酬率

Risk premium風(fēng)險溢價

WACC加權(quán)平均資本成本

Cost of debt債券資本成本

Cost of equity權(quán)益資本成本

Ordinary share普通股

Convertible debt可轉(zhuǎn)換債券

Equity beta: β equity權(quán)益貝塔系數(shù)

Redeem贖回

At par面值

DOL:經(jīng)營杠桿系數(shù)degree of operating leverage

DFL::財務(wù)杠桿系數(shù)degree of financing leverage

DTL:總杠桿系數(shù)degree of total leverage

Financial distress 財務(wù)困境

Dividend policy股利政策

Cash dividend 現(xiàn)金股利

Stock （scrip ） dividend 股票股利

Stock split 股票分割

Stock repurchase 股票回購

Dividends grow at the long-term growth rate in earnings股利按長期增長率增長

Payout ratio股利支付率

Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式發(fā)放的剩余股利政策

Regular-dividend-plus-extras policy正常股利加額股利外支付政策

Leasing 租賃

Convertibles 可轉(zhuǎn)換債券

Warrants 認股權(quán)證

Preference shares 優(yōu)先股

Re-order再訂購，重新訂購

Lead-time訂貨至交貨的時間

Stock out庫存中斷；脫銷

EOQ （economic order quantity）經(jīng)濟訂貨量

Order cost訂貨成本

Hold cost持有成本

Large order discount大宗訂貨折扣

Marginal costing變動成本法（邊際成本法）

Cost-volume-profit （CVP） 本量利分析

Marginal contribution邊際貢獻

Margin of safety安全邊際

Variable cost變動成本

Fixed cost固定成本

Discretionary Fixed Cost 酌量性固定成本

Committed Fixed Cost 約束性固定成本

Initial public offering（IPO）首次公開發(fā)行股票

Stock market 股票市場

Debt ratio 資產(chǎn)負債率

Return on assets (ROA) 資產(chǎn)凈利率

Return on equity (ROE) 權(quán)益凈利率

Internal growth rate內(nèi)涵增長率

Sustainable growth rate 可持續(xù)增長率

Overall budget 全面預(yù)算

Capital asset pricing model (CAMP) 資本資產(chǎn)定價模型

Net present value (NPV) 凈現(xiàn)值

Internal rate of return (IRR) 內(nèi)含報酬率

Cash dividend現(xiàn)金股利

Stock dividend股票股利

Liability dividend 債務(wù)股利

Performance evaluation 業(yè)績評價

Cost centre 成本中心

Profit centre 利潤中心

Investment centre投資中心

Unit Five Corporate strategy and risk management

Macro-environment: 宏觀經(jīng)濟環(huán)境

Product life cycle: 產(chǎn)品生命周期

Porter’s five forces: 波特的五力模型

Threat of New Entrants行業(yè)新進入者的威脅

Threat of Substitute Products替代品的威脅

Bargaining Power of customers購買商的議價能力

Bargaining Power of Suppliers供應(yīng)商的議價能力

Competition/rivalry同業(yè)競爭

Strategic group: 戰(zhàn)略組群

Segmentation: 細分

Porter’s diamond: 波特的鉆石模型

Convergence:集中，趨同

Resource audit 資源審計

SWOT: SWOT模型

Opportunity: 機會

Threat: 威脅

Strength: 優(yōu)勢

Weakness: 劣勢

Resources資源

Capability能力

Core competence 核心競爭力

Functional structure 職能結(jié)構(gòu)

Divisional structure （product division， geographical division）

事業(yè)部結(jié)構(gòu)（產(chǎn)品事業(yè)部、地區(qū)事業(yè)部）

SBU （strategic business unit）戰(zhàn)略業(yè)務(wù)單元

Matrix organization 矩陣組織

增量預(yù)算（Incremental budgeting）

零基預(yù)算（Zero-based budgeting）

Political risk 政治風(fēng)險

Country risk 國家風(fēng)險

Project risk 項目風(fēng)險

Legal/compliance risk 法律/合規(guī)風(fēng)險

Operational risk 操作風(fēng)險

Commodity risk 產(chǎn)品風(fēng)險

Foreign exchange risk匯率風(fēng)險

Floating rate 浮動利率

Fixed rate 固定利率

Liquidity risk 流動性風(fēng)險

Credit risk 信用風(fēng)險

Strategic risk 戰(zhàn)略風(fēng)險

Reputation risk 聲譽風(fēng)險

Risk appetite 風(fēng)險偏好

Risk acceptance 風(fēng)險接受

Risk avoidance 風(fēng)險規(guī)避

Risk mitigation 風(fēng)險緩釋

Risk transfer 風(fēng)險轉(zhuǎn)移

Risk attitude 風(fēng)險態(tài)度

Financial instrument 金融工具

Derivatives 衍生品

Hedging 對沖/套期

Forward contract 遠期合約

Swap 掉期/互換

Options 期權(quán)

Call options 看漲期權(quán)

Put options 看跌期權(quán)

Futures 期貨

Exercise price 行權(quán)價格

Elapse 失效、逾期

Spot rate 即期匯率

Forward rate 遠期匯率

Premium/discount 升水/貼水

Unit Six   Economic law

公司法律制度Company Law of the People's Republic of China

證券法律制度Securities Law of the People's Republic of China

破產(chǎn)法律制度Enterprise Bankruptcy Law of the People's Republic of China

合同法律制度Contract Law of the People's Republic of China

競爭法律制度Law of the People's Republic of China for Countering Unfair Competition.

Partnership 合伙

Partner 合伙人

Company 公司

Security 證券

Limited liability Company 有限責(zé)任公司

Company limited by shares 股份有限公司

Listed company 上市公司

Chief executive officer (CEO) 首席執(zhí)行官

Common stock 普通股

Preferred stock 優(yōu)先股

Unit seven Tax law

Value added tax (VAT)增值稅法

Business tax營業(yè)稅法

Enterprise income tax企業(yè)所得稅法

Individual income tax個人所得稅法

Tax Planning 稅務(wù)籌劃